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26 U.S.C. § 62 — Adjusted gross income defined
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** For purposes of this subtitle, the term “adjusted gross income” means, in the case of an individual, gross income minus the following deductions:
(1) **Trade and business deductions** — The deductions allowed by this chapter (other than by part VII of this subchapter) which are attributable to a trade or business carried on by the taxpayer, if such trade or business does not consist of the performance of services by the taxpayer as an employee.
(2) **Certain trade and business deductions of employees**
(A) *Reimbursed expenses of employees* — The deductions allowed by part VI (section 161 and following) which consist of expenses paid or incurred by the taxpayer, in connection with the performance by him of services as an employee, under a reimbursement or other expense allowance arrangement with his employer. The fact that the reimbursement may be provided by a third party shall not be determinative of whether or not the preceding sentence applies.
(B) *Certain expenses of performing artists* — The deductions allowed by section 162 which consist of expenses paid or incurred by a qualified performing artist in connection with the performances by him of services in the performing arts as an employee.
(C) *Certain expenses of officials* — The deductions allowed by section 162 which consist of expenses paid or incurred with respect to services performed by an official as an employee of a State or a political subdivision thereof in a position compensated in whole or in part on a fee basis.
(D) *Certain expenses of elementary and secondary school teachers* — The deductions allowed by section 162 which consist of expenses, not in excess of $250, paid or incurred by an eligible educator—
(i) by reason of the participation of the educator
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Source location: Title 26, Chapter 1, § 62; chapter-001-normal-taxes-and-surtaxes.md
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**(a) General rule** For purposes of this subtitle, the term “adjusted gross income” means, in the case of an individual, gross income minus the following deductions:
(1) **Trade and business deductions** — The deductions allowed by this chapter (other than by part VII of this subchapter) which are attributable to a trade or business carried on by the taxpayer, if such trade or business does not consist of the performance of services by the taxpayer as an employee.
(2) **Certain trade and business deductions of employees**
(A) *Reimbursed expenses of employees* — The deductions allowed by part VI (section 161 and following) which consist of expenses paid or incurred by the taxpayer, in connection with the performance by him of services as an employee, under a reimbursement or other expense allowance arrangement with his employer. The fact that the reimbursement may be provided by a third party shall not be determinative of whether or not the preceding sentence applies.
(B) *Certain expenses of performing artists* — The deductions allowed by section 162 which consist of expenses paid or incurred by a qualified performing artist in connection with the performances by him of services in the performing arts as an employee.
(C) *Certain expenses of officials* — The deductions allowed by section 162 which consist of expenses paid or incurred with respect to services performed by an official as an employee of a State or a political subdivision thereof in a position compensated in whole or in part on a fee basis.
(D) *Certain expenses of elementary and secondary school teachers* — The deductions allowed by section 162 which consist of expenses, not in excess of $250, paid or incurred by an eligible educator—
(i) by reason of the participation of the educator in professional development courses related to the curriculum in which the educator provides instruction or to the students for which the educator provides instruction, and
(ii) in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom.
(E) *Certain expenses of members of reserve components of the Armed Forces of the United States* — The deductions allowed by section 162 which consist of expenses, determined at a rate not in excess of the rates for travel expenses (including per diem in lieu of subsistence) authorized for employees of agencies under subchapter I of chapter 57 of title 5, United States Code, paid or incurred by the taxpayer in connection with the performance of services by such taxpayer as a member of a reserve component of the Armed Forces of the United States for any period during which such individual is more than 100 miles away from home in connection with such services.
(3) **Losses from sale or exchange of property** — The deductions allowed by part VI (sec. 161 and following) as losses from the sale or exchange of property.
(4) **Deductions attributable to rents and royalties** — The deductions allowed by part VI (sec. 161 and following), by section 212 (relating to expenses for production of income), and by section 611 (relating to depletion) which are attributable to property held for the production of rents or royalties.
(5) **Certain deductions of life tenants and income beneficiaries of property** — In the case of a life tenant of property, or an income beneficiary of property held in trust, or an heir, legatee, or devisee of an estate, the deduction for depreciation allowed by section 167 and the deduction allowed by section 611.
(6) **Pension, profit-sharing, and annuity plans of self-employed individuals** — In the case of an individual who is an employee within the meaning of section 401(c)(1), the deduction allowed by section 404.
(7) **Retirement savings** — The deduction allowed by section 219 (relating to deduction of certain retirement savings).
(8) **Repealed. Pub. L. 104–188, title I, § 1401(b)(4), Aug. 20, 1996, 110 Stat. 1788]**
(9) **Penalties forfeited because of premature withdrawal of funds from time savings accounts or deposits** — The deductions allowed by section 165 for losses incurred in any transaction entered into for profit, though not connected with a trade or business, to the extent that such losses include amounts forfeited to a bank, mutual savings bank, savings and loan association, building and loan association, cooperative bank or homestead association as a penalty for premature withdrawal of funds from a time savings account, certificate of deposit, or similar class of deposit.
(10) **Repealed. Pub. L. 115–97, title I, § 11051(b)(2)(A), Dec. 22, 2017, 131 Stat. 2089]**
(11) **Reforestation expenses** — The deduction allowed by section 194.
(12) **Certain required repayments of supplemental unemployment compensation benefits** — The deduction allowed by section 165 for the repayment to a trust described in paragraph (9) or (17) of section 501(c) of supplemental unemployment compensation benefits received from such trust if such repayment is required because of the receipt of trade readjustment allowances under section 231 or 232 of the Trade Act of 1974 ([19 U.S.C. 2291](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section2291&num=0&edition=prelim) and 2292).
(13) **Jury duty pay remitted to employer** — Any deduction allowable under this chapter by reason of an individual remitting any portion of any jury pay to such individual’s employer in exchange for payment by the employer of compensation for the period such individual was performing jury duty. For purposes of the preceding sentence, the term “jury pay” means any payment received by the individual for the discharge of jury duty.
(14) **Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(C), Dec. 19, 2014, 128 Stat. 4042]**
(15) **Moving expenses** — The deduction allowed by section 217.
(16) **Archer MSAs** — The deduction allowed by section 220.
(17) **Interest on education loans** — The deduction allowed by section 221.
(18) **Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(2)(A), Dec. 27, 2020, 134 Stat. 3041]**
(19) **Health savings accounts** — The deduction allowed by section 223.
(20) **Costs involving discrimination suits, etc.** — Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any action involving a claim of unlawful discrimination (as defined in subsection (e)) or a claim of a violation of subchapter III of chapter 37 of title 31, United States Code, or a claim made under section 1862(b)(3)(A) of the Social Security Act ([42 U.S.C. 1395y(b)(3)(A)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1395y/b/3/A&num=0&edition=prelim)). The preceding sentence shall not apply to any deduction in excess of the amount includible in the taxpayer’s gross income for the taxable year on account of a judgment or settlement (whether by suit or agreement and whether as lump sum or periodic payments) resulting from such claim.
(21) **Attorneys’ fees relating to awards to whistleblowers**
(A) *In general* — Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any award under—
(i) section 7623(b), or
(ii) in the case of taxable years beginning after December 31, 2017, any action brought under—
(I) section 21F of the Securities Exchange Act of 1934 ([15 U.S.C. 78u–6](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section78u–6&num=0&edition=prelim)),
(II) a State false claims act, including a State false claims act with qui tam provisions, or
(III) section 23 of the Commodity Exchange Act ([7 U.S.C. 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section26&num=0&edition=prelim)).
(B) *May not exceed award* — Subparagraph (A) shall not apply to any deduction in excess of the amount includible in the taxpayer’s gross income for the taxable year on account of such award.
Nothing in this section shall permit the same item to be deducted more than once. Any deduction allowed by section 199A shall not be treated as a deduction described in any of the preceding paragraphs of this subsection.
**(b) Qualified performing artist**
(1) **In general** — For purposes of subsection (a)(2)(B), the term “qualified performing artist” means, with respect to any taxable year, any individual if—
(A) such individual performed services in the performing arts as an employee during the taxable year for at least 2 employers,
(B) the aggregate amount allowable as a deduction under section 162 in connection with the performance of such services exceeds 10 percent of such individual’s gross income attributable to the performance of such services, and
(C) the adjusted gross income of such individual for the taxable year (determined without regard to subsection (a)(2)(B)) does not exceed $16,000.
(2) **Nominal employer not taken into account** — An individual shall not be treated as performing services in the performing arts as an employee for any employer during any taxable year unless the amount received by such individual from such employer for the performance of such services during the taxable year equals or exceeds $200.
(3) **Special rules for married couples**
(A) *In general* — Except in the case of a husband and wife who lived apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, subsection (a)(2)(B) shall apply only if the taxpayer and his spouse file a joint return for the taxable year.
(B) *Application of paragraph (1)* — In the case of a joint return—
(i) paragraph (1) (other than subparagraph (C) thereof) shall be applied separately with respect to each spouse, but
(ii) paragraph (1)(C) shall be applied with respect to their combined adjusted gross income.
(C) *Determination of marital status* — For purposes of this subsection, marital status shall be determined under section 7703(a).
(D) *Joint return* — For purposes of this subsection, the term “joint return” means the joint return of a husband and wife made under section 6013.
**(c) Certain arrangements not treated as reimbursement arrangements** For purposes of subsection (a)(2)(A), an arrangement shall in no event be treated as a reimbursement or other expense allowance arrangement if—
(1) such arrangement does not require the employee to substantiate the expenses covered by the arrangement to the person providing the reimbursement, or
(2) such arrangement provides the employee the right to retain any amount in excess of the substantiated expenses covered under the arrangement.
The substantiation requirements of the preceding sentence shall not apply to any expense to the extent that substantiation is not required under section 274(d) for such expense by reason of the regulations prescribed under the 2nd sentence thereof.
**(d) Definition; special rules**
(1) **Eligible educator**
(A) *In general* — For purposes of subsection (a)(2)(D), the term “eligible educator” means, with respect to any taxable year, an individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year.
(B) *School* — The term “school” means any school which provides elementary education or secondary education (kindergarten through grade 12), as determined under State law.
(2) **Coordination with exclusions** — A deduction shall be allowed under subsection (a)(2)(D) for expenses only to the extent the amount of such expenses exceeds the amount excludable under section 135, 529(c)(1), or 530(d)(2) for the taxable year.
(3) **Inflation adjustment** — In the case of any taxable year beginning after 2015, the $250 amount in subsection (a)(2)(D) shall be increased by an amount equal to—
(A) such dollar amount, multiplied by
(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “calendar year 2014” for “calendar year 2016” in subparagraph (A)(ii) thereof.
Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $50.
**(e) Unlawful discrimination defined** For purposes of subsection (a)(20), the term “unlawful discrimination” means an act that is unlawful under any of the following:
(1) Section 302 of the Civil Rights Act of 1991 ([42 U.S.C. 2000e–16b](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section2000e–16b&num=0&edition=prelim)).
(2) Section 201, 202, 203, 204, 205, 206, 207, or 208 of the Congressional Accountability Act of 1995 ([2 U.S.C. 1311](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title2-section1311&num=0&edition=prelim), 1312, 1313, 1314, 1315, 1316, or 1317).11 See References in Text note below.
(3) The National Labor Relations Act ([29 U.S.C. 151](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section151&num=0&edition=prelim) et seq.).
(4) The Fair Labor Standards Act of 1938 ([29 U.S.C. 201](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section201&num=0&edition=prelim) et seq.).
(5) Section 4 or 15 of the Age Discrimination in Employment Act of 1967 ([29 U.S.C. 623](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section623&num=0&edition=prelim) or 633a).
(6) Section 501 or 504 of the Rehabilitation Act of 1973 ([29 U.S.C. 791](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section791&num=0&edition=prelim) or 794).
(7) Section 510 of the Employee Retirement Income Security Act of 1974 ([29 U.S.C. 1140](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1140&num=0&edition=prelim)).
(8) Title IX of the Education Amendments of 1972 ([20 U.S.C. 1681](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title20-section1681&num=0&edition=prelim) et seq.).
(9) The Employee Polygraph Protection Act of 1988 ([29 U.S.C. 2001](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section2001&num=0&edition=prelim) et seq.).
(10) The Worker Adjustment and Retraining Notification Act ([29 U.S.C. 2102](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section2102&num=0&edition=prelim) et seq.).
(11) Section 105 of the Family and Medical Leave Act of 1993 ([29 U.S.C. 2615](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section2615&num=0&edition=prelim)).
(12) Chapter 43 of title 38, United States Code (relating to employment and reemployment rights of members of the uniformed services).
(13) Section 1977, 1979, or 1980 of the Revised Statutes ([42 U.S.C. 1981](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1981&num=0&edition=prelim), 1983, or 1985).
(14) Section 703, 704, or 717 of the Civil Rights Act of 1964 ([42 U.S.C. 2000e–2](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section2000e–2&num=0&edition=prelim), 2000e–3, or 2000e–16).
(15) Section 804, 805, 806, 808, or 818 of the Fair Housing Act ([42 U.S.C. 3604](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section3604&num=0&edition=prelim), 3605, 3606, 3608, or 3617).
(16) Section 102, 202, 302, or 503 of the Americans with Disabilities Act of 1990 ([42 U.S.C. 12112](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section12112&num=0&edition=prelim), 12132, 12182, or 12203).
(17) Any provision of Federal law (popularly known as whistleblower protection provisions) prohibiting the discharge of an employee, the discrimination against an employee, or any other form of retaliation or reprisal against an employee for asserting rights or taking other actions permitted under Federal law.
(18) Any provision of Federal, State, or local law, or common law claims permitted under Federal, State, or local law—
(i) providing for the enforcement of civil rights, or
(ii) regulating any aspect of the employment relationship, including claims for wages, compensation, or benefits, or prohibiting the discharge of an employee, the discrimination against an employee, or any other form of retaliation or reprisal against an employee for asserting rights or taking other actions permitted by law.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Old elections** Any election made under section 1372(a) (as in effect before the enactment of the Subchapter S Revision Act of 1982) shall be treated as an election made under section 1362.
**(b) References to prior law included** Any references in this title to a provision of this subchapter shall, to the extent not inconsistent with the purposes of this subchapter, include a reference to the corresponding provision as in effect before the enactment of the Subchapter S Revision Act of 1982.
**(c) Distributions of undistributed taxable income** If a corporation was an electing small business corporation for the last preenactment year, subsections (f) and (d) of section 1375 (as in effect before the enactment of the Subchapter S Revision Act of 1982) shall continue to apply with respect to distributions of undistributed taxable income for any taxable year beginning before January 1, 1983.
**(d) Carryforwards** If a corporation was an electing small business corporation for the last preenactment year and is an S corporation for the 1st postenactment year, any carryforward to the 1st postenactment year which arose in a taxable year for which the corporation was an electing small business corporation shall be treated as arising in the 1st postenactment year.
**(e) Preenactment and postenactment years defined** For purposes of this subsection—
(1) **Last preenactment year** — The term “last preenactment year” means the last taxable year of a corporation which begins before January 1, 1983.
(2) **1st postenactment year** — The term “1st postenactment year” means the 1st taxable year of a corporation which begins after December 31, 1982.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1379
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Taxability of beneficiary of exempt trust** Except as otherwise provided in this section, any amount actually distributed to any distributee by any employees’ trust described in section 401(a) which is exempt from tax under section 501(a) shall be taxable to the distributee, in the taxable year of the distributee in which distributed, under section 72 (relating to annuities).
**(b) Taxability of beneficiary of nonexempt trust**
(1) **Contributions** — Contributions to an employees’ trust made by an employer during a taxable year of the employer which ends with or within a taxable year of the trust for which the trust is not exempt from tax under section 501(a) shall be included in the gross income of the employee in accordance with section 83 (relating to property transferred in connection with performance of services), except that the value of the employee’s interest in the trust shall be substituted for the fair market value of the property for purposes of applying such section.
(2) **Distributions** — The amount actually distributed or made available to any distributee by any trust described in paragraph (1) shall be taxable to the distributee, in the taxable year in which so distributed or made available, under section 72 (relating to annuities), except that distributions of income of such trust before the annuity starting date (as defined in section 72(c)(4)) shall be included in the gross income of the employee without regard to section 72(e)(5) (relating to amounts not received as annuities).
(3) **Grantor trusts** — A beneficiary of any trust described in paragraph (1) shall not be considered the owner of any portion of such trust under subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners).
(4) **Failure t
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 402
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For the purposes of this subchapter, the term “wages” means remuneration paid prior to 1951 which was wages for the purposes of this subchapter under the law applicable to the payment of such remuneration, and remuneration paid after 1950 for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that, in the case of remuneration paid after 1950, such term shall not include—
(1)
(A) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $3,600 with respect to employment has been paid to an individual during any calendar year prior to 1955, is paid to such individual during such calendar year;
(B) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $4,200 with respect to employment has been paid to an individual during any calendar year after 1954 and prior to 1959, is paid to such individual during such calendar year;
(C) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $4,800 with respect to employment has been paid to an individual during any calendar year after 1958 and prior to 1966, is paid to such individual during such calendar year;
(D) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $6,600 with respect to employment has been paid to an individual during any calendar year after 1965 and prior to 1968, is paid to such individual during such calendar year;
(E) That part of remuneration which, aft
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 409
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Federal law — U.S. Code and appendices · legal_authorities
The denial by some employers of the right of employees to organize and the refusal by some employers to accept the procedure of collective bargaining lead to strikes and other forms of industrial strife or unrest, which have the intent or the necessary effect of burdening or obstructing commerce by (a) impairing the efficiency, safety, or operation of the instrumentalities of commerce; (b) occurring in the current of commerce; (c) materially affecting, restraining, or controlling the flow of raw materials or manufactured or processed goods from or into the channels of commerce, or the prices of such materials or goods in commerce; or (d) causing diminution of employment and wages in such volume as substantially to impair or disrupt the market for goods flowing from or into the channels of commerce.
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 151
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** It shall be unlawful for an employing office to intimidate, take reprisal against, or otherwise discriminate against, any covered employee because the covered employee has opposed any practice made unlawful by this chapter, or because the covered employee has initiated proceedings, made a charge, or testified, assisted, or participated in any manner in a hearing or other proceeding under this chapter.
**(b) Remedy** The remedy available for a violation of subsection (a) shall be such legal or equitable remedy as may be appropriate to redress a violation of subsection (a).
Source: Supplied U.S. Code snapshot — release unconfirmed · 2 U.S.C. § 1317
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Employer practices** It shall be an unlawful employment practice for an employer—
(1) to fail or refuse to hire or to discharge any individual, or otherwise to discriminate against any individual with respect to his compensation, terms, conditions, or privileges of employment, because of such individual’s race, color, religion, sex, or national origin; or
(2) to limit, segregate, or classify his employees or applicants for employment in any way which would deprive or tend to deprive any individual of employment opportunities or otherwise adversely affect his status as an employee, because of such individual’s race, color, religion, sex, or national origin.
**(b) Employment agency practices** It shall be an unlawful employment practice for an employment agency to fail or refuse to refer for employment, or otherwise to discriminate against, any individual because of his race, color, religion, sex, or national origin, or to classify or refer for employment any individual on the basis of his race, color, religion, sex, or national origin.
**(c) Labor organization practices** It shall be an unlawful employment practice for a labor organization—
(1) to exclude or to expel from its membership, or otherwise to discriminate against, any individual because of his race, color, religion, sex, or national origin;
(2) to limit, segregate, or classify its membership or applicants for membership, or to classify or fail or refuse to refer for employment any individual, in any way which would deprive or tend to deprive any individual of employment opportunities, or would limit such employment opportunities or otherwise adversely affect his status as an employee or as an applicant for employment, because of such individual’s race, color, religion, sex, or national origin; or
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General definition** Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the following items:
(1) Compensation for services, including fees, commissions, fringe benefits, and similar items;
(2) Gross income derived from business;
(3) Gains derived from dealings in property;
(4) Interest;
(5) Rents;
(6) Royalties;
(7) Dividends;
(8) Annuities;
(9) Income from life insurance and endowment contracts;
(10) Pensions;
(11) Income from discharge of indebtedness;
(12) Distributive share of partnership gross income;
(13) Income in respect of a decedent; and
(14) Income from an interest in an estate or trust.
**(b) Cross references** For items specifically included in gross income, see part II (sec. 71 and following). For items specifically excluded from gross income, see part III (sec. 101 and following).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 61
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Multiple and interrelated service needs of individuals with handicaps; report to Congress** The Secretary of Education is authorized to make grants to, and to enter into contract with, public and nonprofit agencies and organizations for the purpose of research and demonstration projects specifically designed to address the multiple and interrelated service needs of individuals with handicaps, the elderly, and children, youths, adults, and families. A report evaluating each project funded under this section shall be submitted to appropriate committees of the Congress within four months after the date each such project is completed.
**(b) Authorization of appropriations** There are authorized to be appropriated to carry out this section such sums as may be necessary. No funds other than those appropriated pursuant to this subsection can be used for the conduct of research specifically authorized by this section.
**(c) Study on impact of vocational rehabilitation services; transmittal to Congress** Within one year after the date appropriations are made under subsection (b) for purposes of research and demonstration projects under subsection (a), the Secretary shall prepare and transmit to the Congress a study concerning the impact of vocational rehabilitation services provided under the Rehabilitation Act of 1973 [[29 U.S.C. 701](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section701&num=0&edition=prelim) et seq.] on recipients of disability payments under titles II and XVI of the Social Security Act [[42 U.S.C. 401](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section401&num=0&edition=prelim) et seq., 1381 et seq.]. The study shall examine the relationship between the vocational rehabilitation services provided unde
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 791
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Discriminatory practices prohibited** All personnel actions affecting covered employees shall be made free from any discrimination based on—
(1) race, color, religion, sex, or national origin, within the meaning of section 703 of the Civil Rights Act of 1964 ([42 U.S.C. 2000e–2](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section2000e–2&num=0&edition=prelim));
(2) age, within the meaning of section 15 of the Age Discrimination in Employment Act of 1967 ([29 U.S.C. 633a](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section633a&num=0&edition=prelim)); or
(3) disability, within the meaning of section 501 of the Rehabilitation Act of 1973 ([29 U.S.C. 791](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section791&num=0&edition=prelim)) and sections 102 through 104 of the Americans with Disabilities Act of 1990 ([42 U.S.C. 12112–121](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section12112–121&num=0&edition=prelim)14).
**(b) Remedy**
(1) **Civil rights** — The remedy for a violation of subsection (a)(1) shall be—
(A) such remedy as would be appropriate if awarded under section 706(g) of the Civil Rights Act of 1964 ([42 U.S.C. 2000e–5(g)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section2000e–5/g&num=0&edition=prelim)); and
(B) such compensatory damages as would be appropriate if awarded under [section 1981 of title 42](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1981&num=0&edition=prelim), or as would be appropriate if awarded under sections 1981a(a)(1), 1981a(b)(2), and, irrespective of the size of the employing office, 1981a(b)(3)(D) of title 42.
(2) **Age discrimination** — The remedy for a violation o
Source: Supplied U.S. Code snapshot — release unconfirmed · 2 U.S.C. § 1311
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Statement of equal rights** All persons within the jurisdiction of the United States shall have the same right in every State and Territory to make and enforce contracts, to sue, be parties, give evidence, and to the full and equal benefit of all laws and proceedings for the security of persons and property as is enjoyed by white citizens, and shall be subject to like punishment, pains, penalties, taxes, licenses, and exactions of every kind, and to no other.
**(b) “Make and enforce contracts” defined** For purposes of this section, the term “make and enforce contracts” includes the making, performance, modification, and termination of contracts, and the enjoyment of all benefits, privileges, terms, and conditions of the contractual relationship.
**(c) Protection against impairment** The rights protected by this section are protected against impairment by nongovernmental discrimination and impairment under color of State law.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 1981
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